AUDIT RISK MODEL BASED ON SAMPLING RECOMENDED BY THE MINIMAL AUDIT STANDARDS

被引：0
|
作者：
Rotaru Horatiu
Potecea, Valeriu
Zuca, Marilena
Zuca, Stefan
Lungu, Ionut
Voicu, Raluca Andreea
Munteanu, Victor
机构：
来源：
ANNALS OF DAAAM FOR 2009 & PROCEEDINGS OF THE 20TH INTERNATIONAL DAAAM SYMPOSIUM | 2009年 / 20卷
关键词：
audit; risk; sampling; bandwidth; diminishing;
D O I：
暂无
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
The recommendations of The Minimal Audit Standards, developed by the Chamber of Financial Auditors from Romania, presents an audit risk model based on sampling by determining not only the inherent risk, control risk but the risk of not detecting errors linked with sampling, result of audit work sheets elaboration depending on statistical techniques.
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页码：941 / 942
页数：2
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